<SEC-DOCUMENT>0001145549-21-001032.txt : 20210112
<SEC-HEADER>0001145549-21-001032.hdr.sgml : 20210112
<ACCEPTANCE-DATETIME>20210112171723
ACCESSION NUMBER:		0001145549-21-001032
CONFORMED SUBMISSION TYPE:	N-CEN
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20201031
FILED AS OF DATE:		20210112
DATE AS OF CHANGE:		20210112
EFFECTIVENESS DATE:		20210112

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			CALAMOS CONVERTIBLE OPPORTUNITIES & INCOME FUND
		CENTRAL INDEX KEY:			0001171471
		IRS NUMBER:				030426532
		FISCAL YEAR END:			1031

	FILING VALUES:
		FORM TYPE:		N-CEN
		SEC ACT:		1940 Act
		SEC FILE NUMBER:	811-21080
		FILM NUMBER:		21524244

	BUSINESS ADDRESS:	
		STREET 1:		2020 CALAMOS COURT
		STREET 2:		C/O CALAMOS ADVISORS LLC
		CITY:			NAPERVILLE
		STATE:			IL
		ZIP:			60653
		BUSINESS PHONE:		6302451046

	MAIL ADDRESS:	
		STREET 1:		2020 CALAMOS COURT
		STREET 2:		C/O CALAMOS ADVISORS LLC
		CITY:			NAPERVILLE
		STATE:			IL
		ZIP:			60653
</SEC-HEADER>
<DOCUMENT>
<TYPE>N-CEN
<SEQUENCE>1
<FILENAME>primary_doc.xml
<TEXT>
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          <officeName>State Street Bank and Trust Company</officeName>
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          <officeCity>Boston</officeCity>
          <officeStateCountry officeState="US-MA" officeCountry="US"/>
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<DOCUMENT>
<TYPE>INTERNAL CONTROL RPT
<SEQUENCE>2
<FILENAME>ccoalif_internalctrl103120.htm
<DESCRIPTION>CALAMOS CONVERTIBLE OPPORTUNITIES AND INCOME FUND INTERNAL CONTROL 10.31.20
<TEXT>
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<p style="margin: 0px;font: bold 12px/14px 'Verdana';">REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM</p>
<p style="margin-top: 17px;margin-bottom: 0px;font: 12px/14px 'Verdana';">To the shareholders and the Board of Trustees of Calamos Convertible Opportunities and Income Fund</p>
<p style="padding-right: 96px;margin-top: 15px;margin-bottom: 0px;font: 12px/15px 'Verdana';">In planning and performing our audit of the financial statements of Calamos Convertible Opportunities and Income Fund (the "Fund") as of and for the year ended October 31, 2020, in accordance with the standards of the Public Company Accounting Oversight Board (United States) (PCAOB), we considered the Fund's internal control over financial reporting, including controls over safeguarding securities, as a basis for designing our auditing procedures for the purpose of expressing our opinion on the financial statements and to comply with the requirements of Form N-CEN, but not for the purpose of expressing an opinion on the effectiveness of the Fund's internal control over financial reporting. Accordingly, we express no such opinion.</p>
<p style="padding-right: 99px;margin-top: 11px;margin-bottom: 0px;font: 11px/15px 'Verdana';">The management of the Fund is responsible for establishing and maintaining effective internal control over financial reporting. In fulfilling this responsibility, estimates and judgments by management are required to assess the expected benefits and related costs of controls. A fund's internal control over financial reporting is a process designed to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles. A fund's internal control over financial reporting includes those policies and procedures that (1) pertain to the maintenance of records that, in reasonable detail, accurately and fairly reflect the transactions and dispositions of the assets of the fund; (2) provide reasonable assurance that transactions are recorded as necessary to permit preparation of financial statements in accordance with generally accepted accounting principles, and that receipts and expenditures of the fund are being made only in accordance with authorizations of management and trustees of the fund; and (3) provide reasonable assurance regarding prevention or timely detection of unauthorized acquisition, use, or disposition of a fund's assets that could have a material effect on the financial statements.</p>
<p style="padding-right: 99px;margin-top: 24px;margin-bottom: 0px;font: 12px/15px 'Verdana';">Because of its inherent limitations, internal control over financial reporting may not prevent or detect misstatements. Also, projections of any evaluation of effectiveness to future periods are subject to the risk that controls may become inadequate because of changes in conditions or that the degree of compliance with the policies or procedures may deteriorate.</p>
<p style="padding-right: 98px;margin-top: 13px;margin-bottom: 0px;font: 12px/15px 'Verdana';">A deficiency in internal control over financial reporting exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent or detect misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control over financial reporting, such that there is a reasonable possibility that a material misstatement of the fund's annual or interim financial statements will not be prevented or detected on a timely basis.</p>
<p style="padding-right: 100px;margin-top: 12px;margin-bottom: 0px;font: 12px/15px 'Verdana';">Our consideration of the Fund's internal control over financial reporting was for the limited purpose described in the first paragraph and would not necessarily disclose all deficiencies in internal control that might be material weaknesses under standards established by the PCAOB. However, we noted no deficiencies in the Fund's internal control over financial reporting and its operation, including controls for safeguarding securities, that we consider to be a material weakness, as defined above, as of October 31, 2020.</p>
<p style="padding-right: 99px;margin-top: 12px;margin-bottom: 0px;font: 12px/16px 'Verdana';">This report is intended solely for the information and use of management and the Board of Trustees of the Fund and the Securities and Exchange Commission and is not intended to be and should not be used by anyone other than these specified parties.</p>
<p style="padding-left: 1px;margin-top: 22px;margin-bottom: 0px;font: 13px/16px 'Verdana';">/s/ Deloitte &amp; Touche LLP</p>
<p style="margin-top: 23px;margin-bottom: 0px;font: 12px/14px 'Verdana';">December 18, 2020</p> </div> </body> </html>
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